2019 (12) TMI 133

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....HIGH COURT - 2020 (371) E.L.T. 376 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 25-11-2019<br>WP (C). No. 35177 OF 2018 - -<br>Customs<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : SRI.C.S.GOPALAKRISHNAN NAIR FOR THE RESPONDENT : SREELAL N. WARRIER, SC, SRI.JAISHANKAR V.NAIR, CGC JUDGMENT The petitioner, who is stated to be ....

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....s Excise and Gold Control Appellate Tribunal (CEGAT), the Tribunal by its order in 1996 directed release of the gold on payment of redemption fine of Rs. 40,000/- and penalty of Rs. 15,000/-. Although the order of the Tribunal was dated 07.6.1996, it would appear that the redemption fine and penalty were not paid to the department till 2018. In the meanwhile, Sri.Padmanabha Bhattar expired and one....

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....on fine of Rs. 40,000/- that was ordered by the CEGAT in 1996. It is on the basis of the said payment that the petitioner has now approached this Court seeking a direction to the respondent authorities to return the gold that was seized from late Padmanabha Bhattar in 1973. 2. A counter affidavit has been filed on behalf of the respondents 1 to 3 wherein the stand taken is that, after the CEGAT....

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....e no longer with the department since they were disposed within a reasonable period after the order of the CEGAT in 1996, on finding that there were no claimants for the seized gold at the relevant point in time. 3. I have heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 4. Although the learned counsel for the petitioner would rely on the dec....